客觀淨值原則,查詢,‪月旦會計財稅網,跨領域的財會人平台
月旦會計財稅網
首頁查詢:客觀淨值原則

查詢結果:共有 3 筆符合條件的資料


序號 篇名 作者 日期 期刊
1 德國所得稅法職業上工具支出必要費用之最新發展【月旦時論】
The Current Development on the Deduction of the Vocational Tool Expenses as Income-related Expenses in the German Income Tax Act
許家豪   2022/11  月旦財稅實務釋評
2 評析我國所得稅法中進修訓練必要費用之減除──以比較德國所得稅法之角度為中心【月旦時論】
A Gross Analysis on the Deduction of the Upgrading Training Expenses as Income-related Expenses in the Income Tax Act: Comparing with the German Income Tax Act as Principle
許家豪   2022/08  月旦財稅實務釋評
3 營利事業盈虧互抵為租稅優惠或是量能課稅? ──以最高行政法院108年度判字第262號判決為中心【爭點解析】
Offset between Profits and Losses of Enterprise Is a Tax Concessions or the Principle of Taxable Capacity?
陳揚仁   2021/02  月旦財稅實務釋評
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